Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 182 - AT - Service TaxLevy of service tax - inclusion of value of bought out software supplied to the clients along with STM software in the assessable value. The principal argument of the appellant is that the software supplied by them construed goods and the same do not attract levy of service tax. HELD THAT:- The decision of Hon’ble Apex court in the case of COMMISSIONER OF SERVICE TAX DELHI VERSUS QUICK HEAL TECHNOLOGIES LIMITED [2022 (8) TMI 283 - SUPREME COURT], becomes relevant - It can be seen from the above decision that when such software is supplied (preloaded) in a medium like hardware in the instant case, the same cannot be treated as provision of service. The said supply would amount to sale of goods. The demand of service tax on the value of bought out software by the appellant cannot be sustained. The demand to that extent is set aside. Appeal is allowed.
|